Haryana Excise and Taxation Dept. issued “Haryana GST Returns Scrutiny Manual”

The Excise and Taxation Department hosted a conference to discuss the re-engineering of internal processes to improve taxpayer experience of GST taxpayers and the launch of Haryana GST return Scrutiny Manual.

The meeting was chaired by Sh. Dushyant Chautala, Hon’ble Dy. Chief Minister, Haryana along with Sh. Anurag Rastogi, IAS, ACS (E&T) and Sh. Shekhar Vidyarthi, IAS, Excise and Taxation Commissioner along with all officers with the rank of DETC and above posted in the Department.

The following decisions were taken in the conference for better transparency and accountability - 

1. Ensuring authenticity of communication to taxpayers:- All statutory letters and communication sent to taxpayers shall be sent with an electronic ID generated through the GST common portal or through E-Office.
2. Visiting premises of taxpayers with proper authorization:- All officials shall visit the premise of a taxpayer with proper identity cards and authorization as mandated by the HGST Act, 2017.
3. Reasonable opportunity to be heard to be given to complainants:- While conducting any enquiry a reasonable opportunity of being heard should be given to the complainant. However, the practice of repeated summons and calling for records from the complainant shall be discouraged.
4. Utmost caution to be exercised in blocking of Input tax credit of taxpayers:- Field formations shall exercise utmost caution and care while blocking input tax credit of taxpayers. Seniors officers shall regularly review blocking of credit as per prevailing instructions.
5. Incentive scheme for taxpayers and tax officers:- Hon’ble Deputy Chief Minister announced that a special scheme may be devised for incentivizing performance of officers and also recognition of top taxpayers for the State.
6. Launch of GST returns Scrutiny Manual for the State:- Hon’ble Deputy Chief Minister launched the GST returns scrutiny manual which consisted of detailed process to be followed by proper officers for taking up return scrutiny. The manual is one of the most comprehensive scrutiny manuals released by any State for GST return scrutiny. Hon’ble Minister was apprised that the complete process of return scrutiny, taxpayer communication, issuing of notices and monitoring and review is now online.

For GST Returns Scrutiny Manual - Pdf attached